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Taxation
Payment of taxes on the use of vehicles for economic purposes (ex-TVS) before 25 January
Publié le 19 décembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)
You are not liable for VAT? Are you subject to the normal real tax regime? In this case, you must declare and pay before January 25 the two taxes on the economic use of vehicles for 2024.
The annual tax on CO₂ emissions and the annual air pollutant emission tax (ex-TVS) must be paid by companies (businesses or individual companies) using or owning passenger transport vehicles in the course of their economic activity.
If your company is subject to the ordinary effective system of taxation or is not liable for VAT, he must declare and pay these taxes on the Form No. 3310 A, annex to the VAT return. This annex is to be filed online between january 15 and january 25, 2025 at the latest. It is accompanied by the remote payment of taxes.
Calculation sheets can be found on impots.gouv.fr (Form #2857-FC-SD and Form #2858-FC-SD).
Please note
Companies whose mileage is less than or equal to € 15 000 are exempt from the declaration of such charges. This is also the case where the amount of tax due is zero.